Richard Cornelisse

Authorised Economic Operator (AEO) – European commission

In EU development, Indirect Tax Strategic Plan, Processes and Controls on 21/12/2012 at 8:04 pm

The AEO Guidelines

The AEO Guidelines, recently updated to keep in consideration the experience so far gained, ensure harmonised implementation of the AEO rules throughout the EU, guaranteeing the equal treatment of economic operators and transparency of the rules.

The AEO guidelines are composed by a set containing the guidelines itself and three annexes:  the Self-Assessment Questionnaire (SaQ) and its explanatory note, the list of possible risks, threats and solutions and a template of  Security declaration.

The AEO guidelines explain the AEO concept based on the adopted legislation, including:

  • Explanations about what an AEO is and on the different categories of AEO;
  • A description of the AEO benefits, including a specific section on mutual recognition;
  • A detailed description of the AEO criteria;
  • A detailed explanation of the application and authorisation process including guidance on which is the competent Member State where the AEO application has to be submitted, on the acceptance of the application, and on how to conduct effective and efficient risk analysis and audits;
  • A specific section dedicated to Small and Medium sized Enterprises (SME) with guidance on how to examine the AEO requirements if the applicant is an SME.
  • A section giving information on the factors that  help customs authorities to speed up the authorisation process;
  • Guidance for both customs authorities and economic operators on how to facilitate the procedure for parent/subsidiary companies;
  • A specific section on how Member States cooperate in exchanging information;
  • Guidance on how to perform monitoring after an AEO certificate has been issued;
  • A complete explanation on the concept of “business partners’ security”, including their identification and possible measures for securing.

AEO guidelines (pdf)

The AEO Self-Assessment questionnaire– Annex 1 to the AEO Guidelines

This document is a practical tool to enable an economic operator to perform a self-assessment and it is strongly recommended that it be submitted together with the application for the AEO status.

The self-assessment questionnaire (SAQ), agreed between EU Member States and the European Commission, is harmonised at European level in order to guarantee a uniform approach throughout EU.

The SAQ and its explanatory notes are being translated and will soon be available in other languages.

It should be noted that there may be some instances where specific national provisions may require additional information or adaptation of the model.

Threats, Risks and possible solutions document – Annex 2 to the AEO Guidelines

It is a lively document aimed at helping both economic operators and customs authorities throughout the AEO procedure, providing them a list of the most significant risks related to the AEO authorisation and monitoring process, and possible solutions on how to keep these risks under control.

More info: Authorised Economic Operator (AEO) – European commission.

 

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